The rules
| Forms filed with the state | 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-G, 1099-DIV, W-2G (and 1099-DA on paper) only when they reflect West Virginia withholding. 1099s without West Virginia withholding are not filed. |
| Who must file | Any payer that withheld West Virginia income tax on a 1099 or W-2G payment; do not file a zero-dollar reconciliation if there is no WV withholding and no open account. |
| Due date | January 31 (IT-103 year-end reconciliation and 1099/W-2G data). |
| How | MyTaxes (mytaxes.wvtax.gov) import of Pub 1220 .txt files with a WV-specific C record carrying the IT-103 reconciliation, or manual entry. E-file mandatory for employers using a payroll service or filing for 10 or more employees ($25 per return penalty otherwise). Transmittal/reconciliation: Form WV/IT-103. |
| State 1099-K threshold | None. |
| Nonresident withholding | Withholding on nonresident sellers of West Virginia real property (Form WV/NRSR) and on nonresident owners’ distributive shares from pass-through entities (NRW-2/NRW-4). No general nonresident independent contractor withholding. |
- West Virginia does not participate in CF/SF; 1099s with WV withholding must be filed directly in MyTaxes.
- State specification IT-105.1 is the tax-year-2025 edition (9/2025); a 2026 edition was not yet posted as of September 2026.
Questions people ask about West Virginia
Do I have to file 1099s directly with West Virginia?
Yes, when West Virginia tax was withheld on the payment. Without withholding there is no West Virginia 1099 filing. Any payer that withheld West Virginia income tax on a 1099 or W-2G payment; do not file a zero-dollar reconciliation if there is no WV withholding and no open account.
Which 1099 forms does West Virginia require?
1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-G, 1099-DIV, W-2G (and 1099-DA on paper) only when they reflect West Virginia withholding. 1099s without West Virginia withholding are not filed.
When are 1099s due in West Virginia?
January 31 (IT-103 year-end reconciliation and 1099/W-2G data).
How do I file 1099s with West Virginia?
MyTaxes (mytaxes.wvtax.gov) import of Pub 1220 .txt files with a WV-specific C record carrying the IT-103 reconciliation, or manual entry. E-file mandatory for employers using a payroll service or filing for 10 or more employees ($25 per return penalty otherwise). Transmittal/reconciliation: Form WV/IT-103.
Does West Virginia have its own 1099-K threshold?
None.
Does West Virginia require withholding on payments to nonresident contractors?
Withholding on nonresident sellers of West Virginia real property (Form WV/NRSR) and on nonresident owners’ distributive shares from pass-through entities (NRW-2/NRW-4). No general nonresident independent contractor withholding.
Verified September 24, 2026 against https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in West Virginia who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.